9911796707
TMI Blog2023 (9) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... ment order was passed on 31.12.2020. Thus, the petitioner has deposited the entire amount as per the assessment order. The petitioner is entitled to the benefit of the Vera Samadhan Yojana- 2019 and merely because the respondent No. 3 has changed the figure of payment to be made by the petitioner in the intimation as the figure shown in the in the intimation was erroneous, cannot come in way of the petitioner in the facts of the case to deny the benefit of the Vera Samadhan Yojna-2019 Scheme which is a benevolent scheme for the assessees floated by the State of Gujarat so as to see that the principal amount of tax is recovered on waiver of interest and penalty, if any, so as to reduce the future litigation. The impugned communication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order quashing and setting aside the demand notice for the year 2017-18 (annexed at Annexure H); D. Pending notice admission and final hearing of this petition, this Hon ble Court may be pleased to stay the operation, execution and implementation of the impugned garnishee notice dated 9.9.2022 (annexued at Annexure B) and the petitioners may please be permitted to operate their bank account; E. Ex parte ad interim relief in terms of prayer D may kindly be granted; F. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of justice for which a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax. 5.5 Upon filing of the application under the said Scheme, the petitioner received an online intimation regarding the amount payable by the petitioner to avail the benefit of the Scheme. 5.6 The petitioner, on receipt of such intimation, noticed that there was error in the intimation requiring the petitioner to pay the amount in excess of what is actually to be paid by the petitioner. The petitioner therefore approached respondent No. 3-the Jurisdictional Officer and pointed out an error in the letter. The Officer corrected the amount mentioned in the letter manually and the amount was reduced to Rs. 1,48,54,834/- from Rs. 1,80,75,735/-. 5.7 The petitioner therefore, paid the said amount in installments from 13.03.2020 onwards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,31,641/- which was left outstanding as per the assessment order passed on 31.12.2020. It was therefore, pointed out that the petitioner has discharged the entire liability within the stipulated time to avail the benefit of the Vera Samadhan Yojana-2019 and hence, the petitioner is entitled to get the waiver of interest and penalty leviable upon the petitioner for short payment of the entry tax as per the Scheme. 7. On the other hand, learned AGP Ms. Shah for the respondent submitted that the respondent No. 3 had no authority to correct the intimation letter by reducing the amount of payment from Rs. 1,80,75,735/- to Rs. 1,48,54,834/-. The petitioner was liable to pay Rs. 1,80,75,735/- but the petitioner has not made the payment as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13/03/2020 1485483 1510674 April 20 31/07/2020 1215396 1266712 May 20 09-01-2020 1215396 1264149 June 20 28/09/2020 1215396 1240658 July 20 13/10/2020 1215396 1248776 Aug 20 11-10-2020 1215396 1273644 Sept 20 12-08-2020 1215396 1230201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner in the intimation as the figure shown in the in the intimation was erroneous, cannot come in way of the petitioner in the facts of the case to deny the benefit of the Vera Samadhan Yojna-2019 Scheme which is a benevolent scheme for the assessees floated by the State of Gujarat so as to see that the principal amount of tax is recovered on waiver of interest and penalty, if any, so as to reduce the future litigation. 11. In view of the foregoing reasons, the petition succeeds and is accordingly allowed. The impugned communication dated 20.07.2022 is hereby quashed and set aside. Respondents are directed to give benefit of Vera Samadhan Yojana-2019 to the petitioner and pass consequential order within a period of eight weeks f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
